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  1. LII
  2. U.S. Code
  3. Title 26. INTERNAL REVENUE CODE
  4. Subtitle A. Income Taxes
  5. Chapter 1. NORMAL TAXES AND SURTAXES
  6. Subchapter U. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
  7. Part III. ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
  8. Subpart A. Empowerment Zone Employment Credit

26 U.S. Code Subpart A— Empowerment Zone Employment Credit

  • U.S. Code
  • Notes
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  1. § 1396. Empowerment zone employment credit
  2. § 1397. Other definitions and special rules

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